David Burton
April 13, 2020
We are pleased to make available this article published by Tax Notes that analyzes IRS Private Letter Ruling 201946007 (Nov. 15, 2019) that allowed a utili
PLR Allows Utilities to Buy Power From Their Own Tax Equity Partnership
Demystifying capital accounts in tax equity transactions webinar: Q&A
David Burton
March 25, 2020
Revised March 1, 2023 Below is the Q&A based on the questions raised by the audience during our webinar Demystifying capital accounts in tax equity transac
Demystifying tax capital accounts in tax equity transactions | Norton Rose Fulbright
David Burton
March 2, 2020
The webinar will provide the rules around the capital accounts and dive into numbers to give you a working knowledge you can apply to your job.
Carbon capture tax credit guidance issued by the IRS
David Burton
February 20, 2020
On February 19, the long-awaited initial carbon capture tax credit guidance was issued by the IRS. The guidance is divided between two documents: Revenue P
Soundbites from Infocast's Wind Power & Finance Summit | Norton Rose Fulbright
David Burton
February 10, 2020
David Burton shares soundbites from Infocast’s Wind Power Finance & Investment Summit held in San Diego.
Distributed Generation Solar 101
David Burton
January 30, 2020
This presentation was given on January 29 at Northeastern University and was intended to provide the students with an overview of the distributed generatio
Are you using the right version of the IRS’s Solar Start of Construction Notice?
David Burton
September 5, 2019
IRS Notice 2018-59 provides guidance on how to start construction to ensure that a project would qualify for a 30% investment tax credit (ITC).
Investing in US Solar: US Tax Aspects for Japanese Investors
David Burton
August 8, 2019
David Burton gave a presentation at the Japan Institute for Overseas Investment on US tax fundamentals for Japanese investors investing in US solar project
Two Favorable IRS Notices: “Start of Construction” Relief for Department of Defense Delays and PTCs Increased
David Burton
July 15, 2019
The IRS has issued two notices that are beneficial to the wind industry. The first, which applies to all wind projects (including those in their first ten
New Financial Products for Project Financiers
David Burton
June 10, 2019
Here’s a link to a short presentation that Rob Eberhardt and David Burton prepared on six new financial products for project financiers. The products are t